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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2006 - onwards
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8. Relief for service charges.

The Principal Act is amended by substituting, as respects the year of assessment 2006 and subsequent years of assessment, the following for section 477:

"477.

(1) In this section -

'appropriate percentage', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

'claimant' has the meaning assigned to it by subsection (2);

'financial year', in relation to any year, means the period of 12 months ending on 31 December in that year;

'group water supply scheme' means a scheme referred to in the Housing (Improvement Grants) Regulations 1983 (S.I. No. 330 of 1983);

'service' means the provision by or on behalf of a local authority of -

(a) a supply of water for domestic purposes,

(b) domestic refuse collection or disposal, or

(c) domestic sewage disposal facilities;

'service charge' means a charge imposed under -

(a) the Local Government (Financial Provisions) (No. 2) Act 1983, or

(b) section 65A (inserted by the Local Government (Sanitary Serv

Comparing proposed amendment...